Electronic Invoicing Guidelines

Who this guide is intended for

• Commercial businesses

• Government Entities

• Tax and technology advisors

Purpose

This guide is intended to help the readers understand the UAE Electronic Invoicing rules and the impact that they will have on existing processes. This document should be read in conjunction with the following:

• Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System (“MD No. 243 of 2025”).

• Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System (“MD No. 244 of 2025”).

• Ministerial Decision No. 64 of 2025 on the eligibility criteria and Accreditation procedure for Service Providers under the Electronic Invoicing System (“MD No. 64 of 2025”).

• Cabinet Decision No. 106 of 2025 on the Violations and Administrative Penalties Resulting from Violation of the Legislation Regulating the Electronic Invoicing System (“CD No. 106 of 2025 ”).

  For more details on Electronic Invoicing in the UAE, please refer to the Ministry of Finance website.

Framework

The UAE has adopted a modern approach to Electronic Invoicing that leverages decentralized technologies to enhance the efficiency, security, and transparency of transaction processing.

1. Supplier (Corner 1) submits Electronic Invoice data in an agreed format with its ASP (Corner 2).

2. Corner 2 validates the Electronic Invoice data received from Corner 1 and converts it into the UAE standard Electronic Invoice in an XML format (if Corner 2 has received the Electronic Invoice in a different format from Corner 1).

3. Corner 2 transmits the Electronic Invoice (in an XML format) to the buyer’s ASP (Corner 3).

4. In parallel, Corner 2 reports Tax Data to Corner 5.

5. Upon validating the Electronic Invoice, Corner 3 sends electronic confirmation to Corner 2.

6. Corner 3 submits the Electronic Invoice to the buyer (Corner 4) in a format that has been agreed between the two parties.

7. Upon successful validation of the Electronic Invoice, Corner 3 also reports Tax Data to Corner 5. If the validation of the Electronic Invoice was unsuccessful, Corner 3 confirms electronically to Corner 2 as well as to Corner 5. In this scenario, there will be no reporting of Tax Data to Corner 5 by Corner 3.

8. Corner 5 sends electronic confirmation to Corner 2 once the Tax Data has been successfully reported.

9. Corner 5 sends electronic confirmation to Corner 3 once the Tax Data has been successfully reported.

10. Corner 2 forwards the electronic confirmations received to Corner 1.

11. Corner 3 forwards the electronic confirmations received to Corner 4.

Note that the Electronic Invoicing framework is designed to support both the Arabic and English languages. This capability ensures compliance with any Arabic reporting requirements mandated in the UAE.

General responsibilities of suppliers, buyers and ASPs

Format of Electronic Invoices

Electronic Invoices are issued, transmitted and received in XML format and will not feature a Quick Response Code (“QR code”) or barcode.

Peppol’s PINT-AE billing specifications set out the specific contents of an Electronic Invoice and how it varies based on the document type and the specific scenario in which it is being issued. Chapter 10 provides more detail on the specific requirements.

Data storage and archival

In line with Article 3(1) of the Tax Procedures Executive Regulation, data relating to the issuance, transmission and receipt of Electronic Invoices must be retained for a period of:

• 5 years following the Tax Period to which they relate in respect of a Taxable Person.

• 5 years from the end of the calendar year in which the concerned document was created in respect of all Persons other than Taxable Persons.

• 7 years from the end of the calendar year in which the concerned document was created for real estate records^[3]

In addition to these periods, Taxable Persons must retain data for an additional period of 4 years in the event of a dispute with the FTA, an ongoing tax audit, or receiving a notification from the FTA of its intention to conduct a tax audit. Similarly, data must be retained for an additional period of 1 year from the date that a voluntary disclosure is submitted, where this falls within the fifth year from the end of the relevant tax period.

Article 11 of MD No. 243 of 2025 states that any Person subject to the Electronic Invoicing System shall store Electronic Invoices, Electronic Credit Notes, and any associated data within the State in accordance with the timeline prescribed under the Tax Procedures Law.

A Business will be regarded as having met the requirements of Article 11 where: (i) invoice records and associated data are retained in an electronic system that preserves their integrity and ensures secure retention; (ii) the storage infrastructure, whether located inside or outside the UAE, enables the Taxpayer to provide the required records promptly upon request; and (iii) the records can be retrieved and reproduced by the FTA in a complete and readable form.

The policy intent of Article 11 is to ensure that Electronic Invoices, Electronic Credit Notes, and the data necessary to validate them remain accessible, reproducible, and verifiable by the FTA throughout the statutory retention period. Accordingly, the reference to “within the State” should be interpreted as requiring that Electronic Invoices, Electronic Credit Notes and the associated data be maintained in a way that enables them to be retrieved and provided when requested by the FTA, irrespective of the geographic location of the servers, databases, or cloud-based solutions used to store them.

For the purposes of Article 11, “associated data” refers only to the information required to support the integrity, authenticity, and auditability of an Electronic Invoice or Electronic Credit Note. It does not extend to general business or transaction-related documentation, nor to ancillary commercial information, unless such data is specifically required to confirm the completeness and accuracy of the Electronic Invoice or Electronic Credit Note record itself.

Persons in scope

All Persons who make a Business Transaction in the UAE, notwithstanding their VAT registration status, are within the scope of Electronic Invoicing.

Compliance will be achieved through working with an ASP to meet the Electronic Invoicing requirements. A Person within the scope of Electronic Invoicing must appoint only one ASP in respect of both sending (e.g. accounts receivable) and receiving (e.g. accounts payable) Electronic Invoices.

The requirement to comply with Electronic Invoicing obligations rests with any Person who is subject to Electronic Invoicing and must issue Electronic Invoices in collaboration with their ASP. A customer’s Electronic Invoicing onboarding status or tax registration status does not affect the Electronic Invoicing obligations in respect of a Business Transaction.

Transaction types in scope

The transaction types in scope for Electronic Invoicing are broadly determined by the nature of the supplier and buyer as outlined in the table below:

Electronic Invoicing applies to all Business Transactions carried out by Persons and Government Entities in scope, unless specifically excluded.

Any supplies to or from natural persons who are not in Business are not within the scope of Electronic Invoicing. This extends to where a billing agent is used for invoicing or collection purposes in respect of such a supply. There is no obligation for the supplier or the agent to issue an Electronic Invoice in relation to a supply that is made to a consumer.

Note that goods and services supplied to Government Entities (e.g. through contracts tendered in the UAE Government procurement portals) are subject to Electronic Invoicing.

Electronic Invoicing requirements are different to Tax Invoice requirements for VAT purposes. Electronic Invoicing does not remove a Taxable Person’s obligation to issue a Tax Invoice or a Tax Credit Note. However, in accordance with Article 65(5) of the VAT Decree-Law, a Person subject to the Electronic Invoicing system, will be required to issue a Tax Invoice or Tax Credit Note in the form of an Electronic Invoice or an Electronic Credit Note.

Given that Electronic Invoices are in XML format, a separate Tax Invoice or Commercial Invoice (i.e. one that is not an Electronic Invoice) may be required by a buyer in respect of a transaction if they have not yet implemented Electronic Invoicing (e.g. to support input tax recovery, corporate income tax deductions, and/or to understand the amounts payable in respect of a supply).

Specific Scenarios

Sovereign activities

Business Transactions are excluded from Electronic Invoicing where all of the following are met:

• Conducted by a Government Entity;

• In a sovereign capacity; and

• Not in competition with the private sector.

This mirrors the exclusion that is provided for Government Entities within the VAT Law.

Supplies made by Airlines

Certain international passenger transportation services are excluded from Electronic Invoicing including:

• Those which are provided by an Airline via an Aircraft, where an Electronic Ticket is issued to the passengers; and

• Ancillary services provided directly to the passenger by an Airline where an Electronic Miscellaneous Document is issued.

A temporary exclusion from Electronic Invoicing is provided for international transportation services in respect of Goods provided by an Airline, where an Airway Bill is issued. This exclusion only applies for 24 months from the date specified in the Article 5 of MD No. 244 of 2025.

Financial services

Financial services which are exempt from VAT in accordance with Article 42 of the VAT Executive Regulation, are excluded from Electronic Invoicing. Where exempt financial services are provided to non-resident customers and qualify as zero rated exports of services in accordance with Article 31 of the VAT Executive Regulation, these are also excluded from Electronic Invoicing. For the avoidance of doubt, financial services that are standard rated if supplied to resident customers are not excluded from Electronic Invoicing even where they qualify as zero-rated exports of services under Article 31 of the VAT Executive Regulation.

Any other Business Transactions as may be determined by the Minister

Other exclusions may be added by the Minister in the future through the issuance of Ministerial Decisions.

Pilot phase

Electronic Invoicing shall commence on the 1^st of July 2026 with a Pilot Programme. The Ministry will contact Persons and inform them of their inclusion in the Pilot Programme. The Person will only be part of the Pilot Programme if that Person agrees to participate in writing. Once the Pilot Programme commences, all Persons who have agreed to be part of it, will be required to adhere to all the technical requirements for Electronic Invoicing in the UAE, as prescribed by the Ministry and the FTA.

Voluntary Electronic Invoicing

All Persons, regardless of their Revenue, can choose to implement Electronic Invoicing on a voluntary basis from 1st July 2026. All Persons who voluntarily implement Electronic Invoicing will be required to adhere to all the technical requirements for Electronic Invoicing in the UAE, as prescribed by the Ministry and the FTA. Any administrative penalties shall only be applicable from the date that Person is required to mandatorily implement Electronic Invoicing.

Mandatory Electronic Invoicing

The mandatory implementation of Electronic Invoicing for transactions in scope (as detailed in Chapter 6 of this document), will commence based on a phased approach, depending on the Revenue generated by the Person. The table below provides the timelines for all Persons and Government Entities subject to the provisions of MD No. 243 of 2025 and MD No. 244 of 2025 to appoint an ASP and implement Electronic Invoicing:

Electronic Invoice categories

The following 6 categories of Electronic Invoices can be issued:

There is no Electronic Invoice category for ‘provisional invoices’. Every provisional invoice issued should be an Electronic Invoice. Any adjustments to the provisional amount that has been invoiced can be accommodated by issuing either an Electronic Credit Note or an additional Electronic Invoice.

Standard billing

The majority of transactions follow a standard billing arrangement where the supplier is responsible for issuing an invoice or a credit note to the buyer.

Under a standard billing arrangement, there are two categories of Electronic Invoices that can be issued: electronic Tax Invoices and Commercial Invoices. Electronic Tax Credit Notes and Electronic Credit Notes can be issued for each respectively.

Self-billed electronic Tax Invoices and electronic Tax Credit Notes

The self-billing of electronic Tax Invoices will require the buyer to be on the Electronic Invoicing System.

Self-billing arrangements only apply for VAT purposes under the conditions within the VAT Decree- Law and are not available for suppliers who are not registered for VAT. Hence, there is no option for self-billing of Commercial Invoices. Subject to an agreement between the supplier and the buyer, the buyer may issue the Electronic Invoice on behalf of the supplier.

Once a supplier is in scope for mandatory Electronic Invoicing as per the roll-out plan, this will extend to all Business Transactions, including those that are made under a self-billing arrangement. It is therefore important to check any self-billing arrangements with customers to ensure that the buyer is able to issue self-billed Electronic Invoices as the buyer may not be in scope for mandatory implementation at that point in time.

Similar to an electronic Tax invoice, a self-billed electronic Tax Invoice should fulfil the criteria of a Tax invoice that are required under the VAT Decree-Law and the VAT Executive Regulation.

Electronic Invoice scenarios

There are 8 different scenarios with specific requirements attached to them in terms of mandatory fields and issuance criteria for Electronic Invoices. The following table describes each of these scenarios with examples and provides details of the specific considerations that are attached to each scenario. Some of the scenarios do not apply to Commercial Invoices (and commercial credit notes) as indicated in the final column of the table:

The Electronic Invoice allows you to capture multiple different scenarios within a single Electronic Invoice. Where more than one scenario applies to a supply, then the specific requirements for each applicable scenario must be included within the Electronic Invoice that is is sued for that transaction.

Tax categories

One of the mandatory fields for an Electronic Invoice is the tax category for each transaction. These tax categories are applicable at a supply level and may be applicable for both electronic Tax Invoices as well as Commercial Invoices. A description of each tax category is included in the table below.

Administrative penalties

Administrative penalties may apply to the extent that compliance obligations with respect to tax invoicing are not met, for example where a Person fails to issue or maintain compliant Tax Invoices in line with the VAT Decree-Law and the Tax Procedures Law.

Please refer to Cabinet Decision No. 40 of 2017 and its amendments for the list of administrative penalties related to the implementation of the VAT Decree-Law and the Tax Procedures Law.

Electronic Invoicing penalties

Specific penalties may apply for failing to meet Electronic Invoice compliance obligations. Details of Cabinet Decision No. 106 of 2025 and applicable penalties can be found here.

Human readable version of a sample Electronic Tax Invoice

Constraints and considerations:

1. Inclusion of TRN:For electronic Tax Invoices and electronic Tax Credit Notes, the TRN should be included in the Electronic Invoice and Electronic Credit Note. However, the TRN is not mandatory for Commercial Invoices as well as for out of scope and exempt transactions.

2. Line-item constraints:There are no constraints on the number of lines that can be included in an Electronic Invoice for the UAE.

3. Preceding invoice references:In instances where a single electronic Tax Credit Note is issued for multiple past electronic Tax Invoices, references to these multiple electronic Tax Invoices can be provided in one electronic Tax Credit Note.

4. Partial credit notes:If required, an Electronic Credit Note can cover only part of the Electronic Invoice amount.

5. Rounding off:Rounding off is applicable at the invoice level total up to 2 decimal places. Rounding off is not applicable at the tax category level or line-item level.

6. Goods and Services:If the items listed on the invoice include both goods and services, they can be differentiated by specifying the value in the “Item type” field. The possible values are 'G' for Goods, 'S' for Services, and 'B' for Both.

7. Surcharges:If there are any surcharges that need to be included in the invoice, they can be reported under the “Document Level Charges” section. Examples include the Dubai Municipality surcharge on construction projects or tourism levies.

8. Import VAT paid by agent:In accordance with Article 50 of the VAT Executive Regulation, when an agent imports goods and has paid import VAT on behalf of another party, an Electronic Invoice shall be issued by the agent. The VAT paid by the agent can be mentioned un der the "Document Level Charges" section.

9. Advance payments:For Business Transactions involving advance payments made prior to the final invoice being issued, the adjustment amounts for these advance payments should be included in the “Paid Amount” field. Furthermore, to ensure clear recordkeeping, you should also reference the original invoice that was issued when the advance payment was received. This reference can be included in the “Preceding Invoice Reference” section. This way, all parties involved can easily track the advance payment and its adjustment in the final invoice.

10. Prepayments: The “Paid Amount” field and “Preceding Invoice Reference” field can be used respectively, to reference the prepaid amounts and prepaid invoice details in the final invoice.

11. Exports:For export transactions, if the supplier wishes to declare the customs reference number in conjunction with the applicable Incoterms, this information can be provided in the designated fields: "Customs Reference Number" and "Incoterms".

12. Triangular sales: In instances where billing is addressed to one individual, while delivery is directed to another, the TRN or TIN of the recipient of the goods can be provided in the "Delivery to Party ID" field within the Delivery Information section.

13. Discounts:Item level discounts can be provided in the “Line Level Allowances” section. The reason for the line level discount can be pr ovided in “Invoice Line Allowance Reason” field. The document level discount can be provided in the “Document Level Allowances” section. The reason for the document level discount can be provided in the “Document Level Allowance Reason” field. Further, there is also a code lis t for providing the allowance reason.

14. Volume discounts:Electronic Credit Notes can be used to reflect volume discounts, and the “Credit note reason code” can be selected as volume discount.

15. Batch number:Various industries within the manufacturing and trading sectors categorize their goods based on batch numbers to enhance inventory management and traceability. This information can be entered in the designated "Batch Number" field.

16. VAT line amount and amount payable: It is mandatory to specify the VAT amount and the total amount payable in AED for each service or goods supplied.^[16]To ensure compliance, the VAT amount should be provided in the "VAT Line Amount" field, while the total amount payable must be provided in the "Amount Payable" field. This requirement applies regardless of whether the invoice is issued in AED or any other currency. The supplier is responsible for ensuring the correctness of the value provided in the "Amount Payable" field.

17. Invoice currency and tax accounting currency: A Tax Invoice must include the gross amount payable for an invoice in AED. In instances where the document currency differs from AED, and the tax accounting currency is AED, the gross total payable amount in AED must be provided in the "Invoice Total Amount with VAT in Tax Accounting Currency" field. The amount shall be converted into the UAE Dirham according to the exchange rate approved by the Central Bank.^[17]The supplier is responsible for ensuring the correctness of the value provided in this field. When the document currency is not in AED, the “Tax Accounting Currency” field is mandatory.

18. Contract Value field:If the project value changes, this “Contract Value” must be updated in the invoice that is issued after the project value changes.

19. Multiple payment methods:Multiple payment methods can be included in the same Electronic Invoice using the “Payment Instructions” field.

20. Authority name:The name of the trade license issuing authority needs to be manually populated by the issuer of the Electronic Invoice, using the “Authority Name” field. There will not be any code list provided for the “Authority name” field.

21. Rounding off:The field “Rounding Amount” is an optional field and the value is to be provided by the issuer of the Electronic Invoice, if applicable.

22. Multiple payment dates:In instances where the buyer and supplier have agreed on multiple payment dates for a single invoice, this can be included using the field “Invoice Terms”.

23. Date of supply:If the date of supply is different from the Tax Invoice issue date, the date of supply can be provided in the “VAT Point Date” field.

24. Industry specific field requirements:Persons or Government Entities that may need some industry specific fields/classifications should discuss with their respective ASPs on how these can be accommodated.

25. Adding optional fields:Persons and Government Entities will not be allowed to add additional optional fields of their own into PINT-AE. Persons and Government Entities should discuss with their respective ASPs regarding how their requirements can be accommodated.

26. Beneficiary Details:If the ultimate beneficiary and the customer are the same, the “Beneficiary Name” and “Beneficiary ID” can mirror the customer information i.e. the customer details can be duplicated in the beneficiary details. This ensures the Electronic Invoice remains technically complete without implying another party is involved. If the end customer is an individual consumer, you may use the individual’s name and available identification details, or note that no registered ID exists if none applies.

27. Insurance premiums and claims:In the insurance sector, statements for reinsurance treaty portfolios are typically generated by insurance companies, encompassing reinsurance premiums, claims, and commissions without issuing separate documents for premiums and claims. Under the Electronic Invoicing framework, any invoice or statement that has VAT implications must be issued as an Electronic Invoice in compliance with the VAT legislation. It is for the insurance company and broker to decide who would issue the Electronic Invoice.

28. HSN codes:HSN codes are currently optional. The timelines for making the HSN codes mandatory shall be announced in due course .

Step 1: Understand Electronic Invoicing requirements

1. Changes were introduced in the Tax Procedures Law, VAT Decree-Law and VAT Executive Regulation arising from the introduction of the Electronic Invoicing System. All Persons or Government Entities should understand these changes in order to adequately prepare for Electronic Invoicing.

2. The Ministry has published MD No. 243 of 2025 detailing the scope of application of Electronic Invoicing in the UAE and MD No. 244 of 2025 detailing the plan for rolling out the Electronic Invoicing System in the UAE. All Persons or Government Entities should understand the roll-out plan and when they will be mandatorily required to go-live with Electronic Invoicing. This will enable them to plan the necessary steps for the timely adoption of the Electronic Invoicing System. Should a Person wish to be part of the pilot phase, ensure that you work with your ASP on your go-live plan. The UAE Cabinet has published CD No. 106 of 2025 listing the potential violations of the legislation regulating the Electronic Invoicing System and the associated administrative penalties.

3. All Persons and Government Entities subject to MD No. 243 of 2025 and MD No. 244 of 2025 should carry out a gap analysis of the requirements against its activities, to understand the specific categories of Electronic Invoices required for each of its transactions and the data points required to be included on those Electronic Invoices. All Persons and Government Entities subject to MD No. 243 of 2025 and MD No. 244 of 2025, need to ensure that their accounting/ERP/invoicing systems can generate and extract all the data points that are required for Electronic Invoices as well as plan for any data migration that may be required.

Step 2: Select an ASP

1. Persons and Government Entities can refer the Ministry’s website for the list of ASPs and identify which ASP they would like to onboard with. The Person or Government Entity is required to finalize their contract with the selected ASP and fulfil all commercial obligations before onboarding on to their ASP’s system via EmaraTax.

   NOTE: Each member of a Tax Group needs to be onboarded for Electronic Invoicing. Each Tax Group member will have their own TIN, which is used to generate their individual Peppol participant identifier. Each of the group members may onboard with a different ASP.

2. Persons and Government Entities shall onboard to their contracted ASP’s system.

   1. This onboarding process should be initiated via the FTA’s EmaraTax system by the Account admin of the Taxable Person.
      
      

   2. Click on the E-INVOICING tile from the menu options on the left side to view the list of ASPs:

      

   3. You can select the required ASP and click “Proceed to ASP”. You will then be redirected to that ASP’s portal and can continue the onboarding process. Note that each Person or Government Entity should onboard with only one ASP for all their Electronic Invoicing requirements.

3. If the Person is not already registered with the FTA or required to register with the FTA for tax purposes, they will need to generate a TIN through EmaraTax. For those Persons already registered with the FTA, the TIN is the first 10 digits of their TRN.

Step 3: Test Electronic Invoice exchange and reporting

1. All Persons and Government Entities subject to MD No. 243 of 2025 and MD No. 244 of 2025, will need to discuss and agree with their ASPs on how:

   1. The required data for each invoice to be issued to buyers will be shared with their ASP.

   2. They will receive confirmation messages regarding the success or failure of the Electronic Invoice exchange and reporting.

   3. They will receive Electronic Invoices that are issued to them by suppliers via their ASP.

2. All Persons and Government Entities subject to MD No. 243 of 2025 and MD No. 244 of 2025, may also need to integrate their applications with the ASP’s systems which would need to be completed in time. They may also need to reconfigure any approval workflows to accommodate the Electronic Invoicing System, including setting up automated approval chains to speed up processing.

3. All Persons and Government Entities subject to MD No. 243 of 2025 and MD No. 244 of 2025, need to ensure they have enough time to sufficiently test the process of exchanging and reporting Electronic Invoices, including:

   1. Transmitting the invoice data to the ASP.

   2. The ASP issuing the invoice to the buyer.

   3. The Person or Government Entity receiving the confirmation message from the ASP regarding the success or failure of the Electronic Invoice exchange.

   4. The Person or Government Entity receiving an Electronic Invoice from the ASP that has been issued by a supplier.

   5. The ASP reporting the required Tax Data to the FTA.

   6. The Person or Government Entity receiving the confirmation message from the ASP regarding the success or failure of the Tax Data reporting.

Step 4: Go-live with Electronic Invoicing

1. Prior to going live, all Persons and Government Entities subject to MD No. 243 of 2025 and MD No. 244 of 2025, should establish a governance model with the ASP on how to resolve errors that may arise during and after the go-live.

2. Based on the established rollout plan, the Person or Government Entity should commence the exchange (sending and receiving) and reporting of Electronic Invoices.

3. All Persons and Government Entities subject to MD No. 243 of 2025 and MD No. 244 of 2025, should monitor for any issues arising during the exchange and reporting of Electronic Invoices and work with your ASP for the timely resolution.

Ongoing: Manage changes

1. After going live with Electronic Invoicing, the Person may undergo a change in their circumstances which could include registering for VAT, joining or leaving a Tax Group, deregistering from VAT, closing down the business, etc. In such cases, the Person should promptly update the ASP regarding any such changes in circumstances. This can be done via EmaraTax, using the reverification/offboarding processes, as applicable.

2. As per the established governance model, the Person or Government Entity subject to MD No. 243 of 2025 and MD No. 244 of 2025, should work with the ASP to address any changes in legislation, technology, technical specifications, etc.

More details on Electronic Invoicing can be found on www.mof.gov.ae/eInvoicing.

Ministry of Finance

• Regulatory framework:Establish and enforce laws and regulations governing the Electronic Invoicing System.

• Standardization:Develop and maintain standards for Electronic Invoicing formats and protocols.

• Accreditation of Service Providers:Review and process applications, and grant/remove accreditation to qualified UAE Service Providers.

• Monitoring and compliance:Monitor compliance with Electronic Invoicing regulations and address non-compliance issues.

• Coordinate with Peppol:Work with Peppol on day-to-day operational matters like ensuring that ASPs adhere to the latest agreed Electronic Invoice requirements for the UAE.

Federal Tax Authority

• Register Persons: Facilitate the registration of Persons and the generation of their respective TINs and TRNs.

• Support Service Provider accreditation: Facilitate the testing of onboarding of Persons and Government Entities and Tax Data reporting.

• Infrastructure support:Facilitate the necessary technological infrastructure and platforms for Electronic Invoicing.

• Facilitate onboarding: Enable Persons and Government Entities to onboard with ASPs via EmaraTax.

• Monitor and enhance Electronic Invoicing compliance: Assist the Ministry with monitoring the compliance of both ASPs, as well as Persons and Government Entities with Electronic Invoicing requirements.

• Data analysis: Analyse Electronic Invoice data for tax audits and fraud detection.

• Support services: Provide support and guidance to Persons and Government Entities on Electronic Invoicing requirements.

Persons and Government Entities (suppliers and buyers)

• Review Electronic Invoicing regulations and requirements:Review the material published by the Ministry, including but not limited to the laws and regulations, Electronic Invoicing process, data requirements and roll-out plan.

• Complete registration with the FTA: Register with the FTA if not already done to obtain a TIN.

• Verify all company details in EmaraTax:Prior to onboarding with an ASP, ensure that all your company information within EmaraTax, e.g. your trade license, address, contact details, etc. are up to date.

• Timely onboarding with an ASP: Choose an ASP, complete contractual and commercial requirements and initiate onboarding procedures with the ASP via EmaraTax.

• Complete testing with ASP:Work with the ASP to decide on how invoice data will be transmitted to them, complete any customisations to in-house systems and begin testing the transmission of invoice data.

• Ensure Tax data is shared with the FTA:Ensure receipt of confirmation messages from the ASP for all required Tax data that must be reported to the FTA.

• Ensure any changes in circumstances are updated with the ASP:Ensure that any changes in circumstances like joining or leaving a Tax Group, or deregistration from a tax type, etc. are promptly updated with the ASP.

• Ensure notifications are sent to stakeholders for any disruptions in service:In case of any disruptions in service, ensure that the ASP notifies the FTA in a timely manner.

• Ensure the exchange and reporting of any delayed Electronic Invoices upon resumption of service:Once the disruption in service is resolved, ensure that the ASP exchanges and reports all pending Electronic Invoices in a timely manner.

Electronic Invoicing Service Providers

• Ensure adherence to accreditation criteria:Once accredited, the Service Provider must continue to meet all the requirements for accreditation including but not limited to their Peppol membership, company registration and product information security. The Service Provider should also ensure timely renewals of their accreditation.

• Onboard Persons and Government Entities for Electronic Invoice exchange:Help new clients onboard to the Peppol network, ensuring they understand the requirements and processes involved. Work with the Person or Government Entity on any integrations and customisations that may be required for their existing systems. Enable testing of Electronic Invoice exchange with onboarded Persons and Government Entities.

• Provide Participant Identifier:Upon completion of the onboarding process, the ASP shares the Participant Identifier with the Person or Government Entity.

• Document exchange:Facilitate the secure and efficient exchange of Electronic Invoices between suppliers and buyers.

• Report Tax Data to the FTA:Ensure that Tax Data for each individual Electronic Invoice is reported to the FTA in a timely manner.

• Adhere to latest Electronic Invoice specifications:Stay informed of any updates to the requirements and ensure that the latest version is always used when exchanging any Electronic Invoices.

• Ensure compliance with Peppol standards:Ensure that all electronic documents comply with Peppol specifications and standards.

• Technical support:Provide ongoing technical support to resolve any issues related to the Peppol services.

• Security monitoring and data protection:Implement robust security measures to protect sensitive data during transmission and storage, and ensure compliance with data protection regulations.

• Notify stakeholders of any disruptions in service:In case of any disruptions in service, inform:

  • The Person or Government Entity; and

  • The FTA by sending an email to e-invoicingsupport@tax.gov.ae.

• Exchange and report any delayed Electronic Invoices upon resumption of service:Once the disruption in service is resolved, exchange and report all pending Electronic Invoices in a timely manner.

Peppol

• Standardization: Provide a standardized framework for Electronic Invoicing, as well as the document formats for the exchange of Electronic Invoices.

• Access points: Define the requirements for access points that facilitate the exchange of Electronic Invoices between suppliers and buyers.

• Testing and Certification: Provide a framework for testing and certifying access points to ensure they meet Peppol standards.

• Facilitate creation of Participant Identifiers: Work with ASPs to help create Participant Identifiers (End Point IDs) for each Person or Government Entity that is onboarded onto the Electronic Invoicing System.

• Monitor ASP compliance on the Peppol network: Ensure that all ASPs are adhering to the latest Electronic Invoice specifications when exchanging any Electronic Invoices and that all electronic documents comply with Peppol specifications and standards.

• Governance: Maintain a governance structure to ensure that their standards remain relevant and effective.